2016 PTD 1695

Case Laws / Head Notes / Paras

De-registration, blacklisting and suspension of supplier---Issuance of refund---Validly issued invoices by supplier would not be affected by subsequent blacklisting of such supplier unless such invoices were specifically declared fake through speaking order after hearing the parties and having direct nexus with subsequent blacklisting of supplier---In the present case, when transaction was made, the suppliers were active and duly registered and invoices in question had no direct nexus with the subsequent blacklisting and suspension of supplier---Refund could not be denied to assesse merely for the reason that supplier was blacklisted and registration suspended subsequently---Reference was answered accordingly.